Registration and fling
Resident individual taxpayers who receive or earn annual income exceeding the PTKP threshold must register with the ITO and file annual income tax returns (Form 1770). The tax return should state all the individual’s income, including compensation from employment, investment income, capital gains, overseas income and other income, as well as providing a summary of the individual’s assets and liabilities.
A family is generally regarded as a single tax reporting unit with a single tax identity number (Nomor Pokok Wajib Pajak/NPWP) in the name of the head of the family (typically the husband). His wife and his dependent children’s income must be reported on the same tax return in his name; they may or may not be taxed together with his income depending on whether their income is subject to Article 21 income tax.